2 CFR 1108.230 - Indirect costs (also known as “Facilities and Administrative,” or F&A, costs).

Regulations last checked for updates: Nov 24, 2024

Title 2 - Grants and Agreements last revised: Jan 01, 1900

View all text of Subpart B [§ 1108.10 - § 1108.410]

§ 1108.230 - Indirect costs (also known as “Facilities and Administrative,” or F&A, costs).

Indirect costs means those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

authority: 5 U.S.C. 301 and 10 U.S.C. 113.

source: 85 FR 51230, Aug. 19, 2020, unless otherwise noted.

cite as: 2 CFR 1108.230